REGISTERED NUMBER: 00660259 (England and Wales)

D.HARTILL FINANCE LIMITED

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTORS:

Mrs D Hartill-Winkle

K D Winkle

REGISTERED OFFICE:

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

REGISTERED NUMBER:

00660259 (England and Wales)

ACCOUNTANTS:

Lancaster Haskins Limited

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

FIXED ASSETS

Tangible assets

4

-

-

Investment property

5

871,000

833,000

871,000

833,000

CURRENT ASSETS

Debtors

6

36,615

37,874

Cash at bank

476,914

347,092

513,529

384,966

CREDITORS

Amounts falling due within one year

7

52,055

24,255

NET CURRENT ASSETS

461,474

360,711

TOTAL ASSETS LESS CURRENT LIABILITIES

1,332,474

1,193,711

PROVISIONS FOR LIABILITIES

135,533

114,768

NET ASSETS

1,196,941

1,078,943

CAPITAL AND RESERVES

Called up share capital

8

100

100

Non distributable reserve

9

697,074

679,839

Retained earnings

9

499,767

399,004

SHAREHOLDERS' FUNDS

1,196,941

1,078,943

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 September 2025 and were signed on its behalf by:

Mrs D Hartill-Winkle - Director

1.	STATUTORY INFORMATION

D.Hartill Finance Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The Financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the companies Act 2006. The financial statements have been prepared under the historical cost convention. There were no material departures from that standard.

Turnover

Turnover represents net rents receivable.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

Straight line over 3 years

Investment property

Investment properties are shown at a valuation based upon the current annual gross rents receivable and the directors knowledge of property values in the area. Any aggregate surplus or deficit arising from changes in market value is transferred to a non-distributable reserve.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

8,518

DEPRECIATION

At 1 April 2024

and 31 March 2025

8,518

NET BOOK VALUE

At 31 March 2025

-

5.	INVESTMENT PROPERTY

Total

£

COST OR VALUATION

At 1 April 2024

833,000

Disposals

(80,000

)

Revaluations

118,000

At 31 March 2025

871,000

NET BOOK VALUE

At 31 March 2025

871,000

At 31 March 2024

833,000

Fair value at 31 March 2025 is represented by :

Original cost 105,393

Valuations prior years 577,607

Valuation 2021 175,000

Valuation 2022 (85,000)

Valuation 2023 25,000

Valuation 2024 35,000

Valuation 2025 118,000

Disposal (80,000)

_______

871,000

_______

The properties were valued externally during the year by Tidmarsh Estate Agents,

Wolverhampton Road, Codsall and Michael Tromans & Co, Surveyor House,

6 Waterloo Road, Wolverhampton

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

-

961

Amount due from related party

34,568

34,568

Prepayments

2,047

2,345

36,615

37,874

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

980

2,006

Corporation Tax

26,083

10,675

Directors' loan accounts

22,234

8,334

Accrued expenses

2,758

3,240

52,055

24,255

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Non

Retained

distributable

earnings

reserve

Totals

£

£

£

At 1 April 2024

399,004

679,839

1,078,843

Profit for the year

147,998

147,998

Dividends

(30,000

)

(30,000

)

Movement in year

(17,235

)

17,235

-

At 31 March 2025

499,767

697,074

1,196,841

10.	RELATED PARTY DISCLOSURES

The following businesses are related parties of D. Hartill Finance Limited:

D.B.C. Properties Limited - The director and the Executors of a former director of this company have an 96% interest in the share capital of D.B.C. Properties Limited.

Wrottesley Hall Estates Limited - The Executors of a former director of this company have a 30% interest in the share capital of A. Hartill & Son (Motor Cycles) Limited.

A. Hartill & Son (Motor Cycles) Limited - The Executors of a former director of this company have a 30% interest in the share capital of A. Hartill & Son (Motor Cycles) Limited.

The following transactions took place with these business during the year:

D.B.C. Properties Limited - Ongoing loan - Balance due from other party £34,568.

11.	ULTIMATE CONTROLLING PARTY

The company is under the ultimate control of it's directors.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of D.Hartill Finance Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of D.Hartill Finance Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of D.Hartill Finance Limited and state those matters that we have agreed to state to the Board of Directors of D.Hartill Finance Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D.Hartill Finance Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that D.Hartill Finance Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of D.Hartill Finance Limited. You consider that D.Hartill Finance Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of D.Hartill Finance Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Lancaster Haskins Limited

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

10 September 2025